LOE Activities only measure schedule performance as it relates to time no actual work effort.Using a LOE to calculate earned value distorts the total project EVM becasue the values derived from LOE grows relative to the total project planned valueLOE does not distinguish cost variance from schedule variance. All variance is recognized as cost variance for LOE work
you can still put indirect
you can still put indirect manpower on it 
Well , so how i can assign
Well , so how i can assign such reourced ( eg. indirect manpower ) to an activity ??
LOE Activities only measure
LOE Activities only measure schedule performance as it relates to time no actual work effort.Using a LOE to calculate earned value distorts the total project EVM becasue the values derived from LOE grows relative to the total project planned valueLOE does not distinguish cost variance from schedule variance. All variance is recognized as cost variance for LOE work